This comment appeared in the annual report of Christensen Inc.: The Company could pay cash or property

Question:

This comment appeared in the annual report of Christensen Inc.: “The Company could pay cash or property dividends on the Class A ordinary shares without paying cash or property dividends on the Class B ordinary shares. But if the Company pays any cash or property dividends on the Class B ordinary shares, it would be required to pay at least the same on the Class A ordinary shares.” How is a property accounted for in the financial records?

Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...